1. Home
  2. Browse Decisions
  3. F.3d
  4. 236 F.3d
  5. 236 F.3d 1239 (2001)
 

SCOTT v. C.I.R.

No. 99-9018.

236 F.3d 1239 (2001)

Thomas H. SCOTT and Lynn D. Scott, Transferees, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

January 4, 2001.

Attorney(s) appearing for the Case

Thomas G. Hodel of Doussard Hodel & Markman, P.C., Lakewood, Colorado, for Petitioners-Appellants.

Joel McElvain, Attorney (Ann B. Durney, Attorney, with him on the brief), Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before LUCERO, McKAY, and MURPHY, Circuit Judges.

McKAY, Circuit Judge.

The Tax Court determined that Petitioner-Appellant Thomas H. Scott,1 who was a corporate executive of a now insolvent company, was liable as a transferee of assets for unpaid income taxes and the interest that accrued since the taxes became due. Appellant asserts that he cannot be a transferee within the meaning of 26 U.S.C. § 6901(a)(1)(A) because he did not directly receive any assets from the assessed company...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases